| The customs entry and exit tax service research is still at a relatively early stage, a variety of theoretical studies and empirical studies are more decentralized, more representative is Gao Rongkun’s "China Customs Management:a management case analysis". In the consolidated previous theoretical results on the basis of economics, sociology, psychology, and other influencing factors included in the tax compliance decision-making model, through social research methods, random survey of the Pearl River Delta region public understanding of social awareness and evaluation of China’s entry and exit tax service system, as well as public tax compliance status and improved method. On the basis of investigation and research, combined with the author’s work experience, the writer emparsised that:(1) Departure from the tax collection system, continue to improve the tax levied for the specification, the introduction of the assumptions of economics, the tax relative to be treated as a customer, and establish the tax management cost-conscious, concerned about the efficiency and quality of service of the customs administrative departments at all levels, and accordingly, reference process reengineering principles put forward in line with the current conditions of the socialist market economy into the exit tax levied for the system of innovation.(2) Emphasizes the sense of service is not to dilute the law enforcement, are not contradictory, but mutually inclusive and mutually reinforcing relationship. Only severely crack down on a small number of tax evasion, in order to protect the most of tax law the legitimate rights and interests of enterprises, providing them with fair and impartial competitive environment. On the other hand, to provide quality services to the taxpayer in accordance with the law, policies, services, also contributed to the specification of the Customs Enforcement, will help improve the professional quality of the Customs Officers and raise the level of management. Therefore, dialectical these two aspects combine. To carry out service work under the premise of the administration according to law, targeted, and ultimately for the national guard and the service economy and try both.(3) The context of the reform of the current customs tax collection, the full use of excellent research results at home and abroad, optimize the mode of tax collection and appropriate adjustments to the tax collection and management strategy to improve tax compliance degree, increasing the country’s tax revenue. The same time, the characteristics of the Internet age, it is proposed to improve the online tax services, management recommendations into the exit tax policy advocacy. |
